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Governance Areas in EU Direct Tax Policy

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  • CLAUDIO M. RADAELLI
  • ULRIKE S. KRAEMER

Abstract

Conventional scholarship on international taxation tends to address competition. It focuses on governments and does not integrate purposeful political strategy with the ideational dimension of policy change. In this article we examine co-operation, use a multi-actor perspective to explain the selection of modes of governance and bridge the gap between the strategic and ideational components of policy change. We show how a political strategy pursued by the Commission has led to the emergence of two functionally differentiated governance arenas, dealing with different definitions of tax problems and operating with modes of governance that suit the internal logic of individual arenas. We then examine the limitations of political strategy, by showing how a third governance arena dominated by the European Court of Justice has become increasingly important, with little control exercised by the Commission and the Member States. Copyright (c) 2008 The Author(s).

Suggested Citation

  • Claudio M. Radaelli & Ulrike S. Kraemer, 2008. "Governance Areas in EU Direct Tax Policy," Journal of Common Market Studies, Wiley Blackwell, vol. 46, pages 315-336, March.
    • Handle: RePEc:bla:jcmkts:v:46:y:2008:i::p:315-336
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    References listed on IDEAS

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    Cited by:

    1. Tanja Börzel, 2010. "European Governance: Negotiation and Competition in the Shadow of Hierarchy," Journal of Common Market Studies, Wiley Blackwell, vol. 48(2), pages 191-219, March.
    2. Tanja Börzel, 2010. "European Governance: Negotiation and Competition in the Shadow of Hierarchy," Journal of Common Market Studies, Wiley Blackwell, vol. 48, pages 191-219, March.
    3. Genschel, Philipp & Rixen, Thomas, 2020. "Settling and Unsettling the Transnational Legal Order of International Taxation," SocArXiv kzj35, Center for Open Science.
    4. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
    5. Philipp Genschel & Achim Kemmerling & Eric Seils, 2011. "Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market," Journal of Common Market Studies, Wiley Blackwell, vol. 49(3), pages 585-606, May.
    6. Fabio Wasserfallen, 2014. "Political and Economic Integration in the EU: The Case of Failed Tax Harmonization," Journal of Common Market Studies, Wiley Blackwell, vol. 52(2), pages 420-435, March.

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